The rowing machine is also called the rowing boat, is a kind of fitness equipment to simulate the boating movement, has a better effect on the leg, waist, upper limbs, chest, back muscles. A conventional rowing boat (as disclosed in bulletin No. CN304082437S) adopts a water damper as a damping wheel, wherein a handle is usually connected with a ribbon, a ribbon is connected to a pulley, a pulley is connected to a water resistance device. When the damping size needs to be adjusted, it is achieved by adjusting the level of the water level of the water resistance device or by adjusting the external friction mechanism to adjust the damping size, thus bringing about the drawback of inconvenience. On the other hand, the prior art of such a rowing boat usually adopts elastic rope to achieve the ribbon recycling, resulting in the drawback of a more complex structure.